In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co. is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]
Initiation of New Shipper Review under Rule 22 of the Anti-Dumping Rules for determination of individual dumping margin for M/s. Shandong Haohua Tire Co., Ltd. (Haohua) (Producer) with Guangzhou Exceed Industrial Technology Co. Ltd., (exporter) and H K Trade Wing Trading Limited (exporter) in the case of anti-dumping duty imposed on New/unused Pneumatic Radial Tyres originating in or exported from China PR
No. 6/35/2017-DGAD.—Having regard to the Customs Tariff Act 1975 as amended from time to time (hereinafter also referred to as the Act) and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, as amended from time to time (hereinafter also referred to as the Rules) thereof
Assessee company further contended to treat the receipts of income from the let out of Terrace Antenna and Hall as Business Income and allow the expenditure against the same. The Assessing Officer did not accept the contention of the assessee and taxed the income received from terrace antenna and hall booking under the head Income from Other Sources.
The notification to waive the requirement of e-way bill for intra-state movement of goods has been rescinded with effect from 20th May.
Broadly, the valuation of financial instruments is required under the following laws & regulations: A. The Income-tax Act, 1961 B. The Companies Act, 2013 C. FEMA Regulations The requirements under the above laws and regulations have explained in detail in the ensuing paragraphs A. Requirements under Income-tax Act, 1961 in respect of Valuation of Financial […]
Procedure to Increase Authorized Share Capital of the company under section 61(1)(a), 64 of the Companies Act 2013 read with rule 15 of Companies (Share Capital and Debentures) Rules, 2014
A mere making of a wrong, though bona fide claim of depreciation, which is not sustainable in law, by itself will not amount to furnishing inaccurate particulars of income and therefore, such wrong claim will not automatically invite penalty under section 271(1)(c).
